Section 11-223 - Transportation services.
§ 11-223. Transportation services.
The sales and use tax does not apply to a sale of:
(1) a bus to a person who uses the bus only:
(i) in the operation of the transportation system of a political subdivision of the State; and
(ii) for public transportation on regular schedules and between fixed termini, as defined in Title 11 of the Transportation Article; or
(2) a transportation service.
[An. Code 1957, art. 81, §§ 326, 375; 1988, ch. 2, § 1; ch. 337, § 1.]